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2021 (12) TMI 823 - HC - Income TaxDeduction under Section 80HHC - eligibility of profits and deductibility of profits arising under Section 115JB - HELD THAT:- Referring to reported judgments in Ajanta Pharma Ltd. v. Commissioner of Income-Tax [2010 (9) TMI 8 - SUPREME COURT], order of the Supreme Court in Kerala Chemicals and Proteins Ltd v. Commissioner of Income Tax [2012 (9) TMI 1214 - SUPREME COURT] and Commissioner of Income-Tax v. Bhari Information Tech. System (P) Ltd. [2011 (10) TMI 19 - SUPREME COURT] the issue is concluded by these judgments in favour of assessee
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